publication . Report . 2016

Tax policy: The fiscal revenue effects of international tax planning

Beznoska, Martin; Hentze, Tobias;
Open Access English
  • Published: 01 Jan 2016
  • Publisher: Köln: Institut der deutschen Wirtschaft (IW)
Abstract
In the course of the 'Panama Papers' discussion, questions arise concerning the fiscal effects of international profit shifting and tax avoidance. A recent OECD study estimates the worldwide corporate tax losses to lie between 4 and 10 percent of the revenues. Applied to Germany, this would reflect between 3 and 7 billion Euro or maximum 1 percent of total tax revenues. However, the estimation underlies questionable assumptions and therefore severe uncertainties.
Subjects
free text keywords: ddc:330
Download from
EconStor
Report . 2016
Provider: EconStor
Any information missing or wrong?Report an Issue